BEN EXPRESS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEN EXPRESS
Largest movements
- Cash -€13,478
down €13,478 (-49.6%), from €27,187 to €13,708
mainly Other debts (-€15,170) and Stocks and contracts (-€8,531)
- Tangible fixed assets -€10,469
down €10,469 (-35.7%), from €29,338 to €18,870
of which Leasing and similar rights: -€25,950
- Stocks and contracts +€8,531
up €8,531 (+14.7%), from €58,088 to €66,619
- Other debts -€15,170
down €15,170 (-16.9%), from €89,626 to €74,456
- Tax, wage and social debts +€5,670
up €5,670 (+37.8%), from €15,005 to €20,675
of which Taxes: +€5,084
- Debts after one year -€5,412
no longer reported in 2025 (was €5,412)
- Profit (loss) carried forward +€2,742
up €2,742 (+16.8%), from €16,355 to €19,097
- Current portion of long-term debt -€2,240
down €2,240 (-22.0%), from €10,202 to €7,962
- Turnover -€146,010
no longer reported in 2025 (was €146,010)
- Purchases and services -€118,254
no longer reported in 2025 (was €118,254)
- Gross operating margin +€9,360
up €9,360 (+33.7%), from €27,755 to €37,116
- Staff costs +€8,376
up €8,376 (+149%), from €5,626 to €14,002
- Taxes +€1,842
up €1,842 (+93.3%), from €1,974 to €3,815
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,124 | €152,716 | -€15,407 | -9.2% |
| Fixed assets | 21/28 | €52,438 | €41,970 | -€10,469 | -20.0% |
| Tangible fixed assets | 22/27 | €29,338 | €18,870 | -€10,469 | -35.7% |
| Plant, machinery and equipment | 23 | €3,388 | €2,965 | -€424 | -12.5% |
| Furniture and vehicles | 24 | - | €15,905 | +€15,905 | |
| Leasing and similar rights | 25 | €25,950 | - | -€25,950 | |
| Financial fixed assets | 28 | €23,100 | €23,100 | = | 0.0% |
| Current assets | 29/58 | €115,685 | €110,747 | -€4,939 | -4.3% |
| Stocks and contracts in progress | 3 | €58,088 | €66,619 | +€8,531 | +14.7% |
| Stocks | 30/36 | €58,088 | €66,619 | +€8,531 | +14.7% |
| Amounts receivable within one year | 40/41 | - | €9 | +€9 | |
| Trade receivables | 40 | - | €4 | +€4 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €27,187 | €13,708 | -€13,478 | -49.6% |
| Deferred charges and accrued income | 490/1 | €30,411 | €30,411 | = | 0.0% |
| Total equity and liabilities | 10/49 | €168,124 | €152,716 | -€15,407 | -9.2% |
| Equity | 10/15 | €34,955 | €37,697 | +€2,742 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,355 | €19,097 | +€2,742 | +16.8% |
| Amounts payable | 17/49 | €133,169 | €115,020 | -€18,149 | -13.6% |
| Amounts payable after more than one year | 17 | €5,412 | - | -€5,412 | |
| Financial debts | 170/4 | €5,412 | - | -€5,412 | |
| Amounts payable within one year | 42/48 | €127,757 | €115,020 | -€12,737 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €10,202 | €7,962 | -€2,240 | -22.0% |
| Trade debts | 44 | €12,924 | €11,926 | -€998 | -7.7% |
| Suppliers | 440/4 | €12,924 | €11,926 | -€998 | -7.7% |
| Taxes, remuneration and social security | 45 | €15,005 | €20,675 | +€5,670 | +37.8% |
| Taxes | 450/3 | €15,005 | €20,089 | +€5,084 | +33.9% |
| Remuneration and social security | 454/9 | - | €586 | +€586 | |
| Other amounts payable | 47/48 | €89,626 | €74,456 | -€15,170 | -16.9% |
| Turnover | 70 | €146,010 | - | -€146,010 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,254 | - | -€118,254 | |
| Remuneration, social security and pensions | 62 | €5,626 | €14,002 | +€8,376 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,469 | €10,469 | = | 0.0% |
| Other operating charges | 640/8 | €5,707 | €5,861 | +€154 | +2.7% |
| Gross operating margin | 9900 | €27,755 | €37,116 | +€9,360 | +33.7% |
| Operating profit (loss) | 9901 | €5,954 | €6,783 | +€830 | +13.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €257 | €226 | -€30 | -11.8% |
| Recurring financial charges | 65 | €257 | €226 | -€30 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €5,697 | €6,557 | +€860 | +15.1% |
| Income taxes | 67/77 | €1,974 | €3,815 | +€1,842 | +93.3% |
| Profit (loss) for the period | 9904 | €3,724 | €2,742 | -€982 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,724 | €2,742 | -€982 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.